86 Illinois Administrative Code (Revenue)
86 Ill. Adm. Code 150.805 — Voluntary Registration by Certain Out-of-State Retailers
# Voluntary Registration by Certain Out-of-State Retailers
TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 150 USE TAX SECTION 150.805 VOLUNTARY REGISTRATION BY CERTAIN OUT-OF-STATE RETAILERS
Section 150.805 Voluntary Registration by Certain Out-of-State Retailers The Department may, in its discretion, upon application, authorize the collection of the Use Tax by any retailer not maintaining a place of business within this State within the meaning of the Use Tax Act and Subpart B of this Part. Such retailer shall be issued, without charge, a permit to collect such tax. When so authorized, it shall be the duty of such retailer to collect the tax upon all tangible personal property sold to his knowledge for use within this State, in the same manner and subject to the same requirements, as a retailer maintaining a place of business within this State. (Source: Amended and effective November 21, 1967)
Section 150.805 Voluntary Registration by Certain Out-of-State Retailers
The Department may, in its discretion, upon application, authorize the collection of the Use Tax by any retailer not maintaining a place of business within this State within the meaning of the Use Tax Act and Subpart B of this Part. Such retailer shall be issued, without charge, a permit to collect such tax. When so authorized, it shall be the duty of such retailer to collect the tax upon all tangible personal property sold to his knowledge for use within this State, in the same manner and subject to the same requirements, as a retailer maintaining a place of business within this State.
(Source: Amended and effective November 21, 1967)
Source: view the official text
Nearby sections (25 sections)
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- sec-150-720 · 86 Ill. Adm. Code 150.720 — Issuance of Title or…
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- sec-150-730 · 86 Ill. Adm. Code 150.730 — Direct Reporting of Use Tax…
- sec-150-801 · 86 Ill. Adm. Code 150.801 — When Out-of-State Retailers…
- sec-150-802 · 86 Ill. Adm. Code 150.802 — Trade Show Appearances
- sec-150-803 · 86 Ill. Adm. Code 150.803 — Wayfair Nexus Nexus Without…
- sec-150-804 · 86 Ill. Adm. Code 150.804 — Marketplace Facilitators …
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- sec-150-810 · 86 Ill. Adm. Code 150.810 — Incorporation by Reference
- sec-150-901 · 86 Ill. Adm. Code 150.901 — When and Where to File
- sec-150-905 · 86 Ill. Adm. Code 150.905 — Deduction for Collecting Tax
- sec-150-910 · 86 Ill. Adm. Code 150.910 — Incorporation by Reference
- sec-150-915 · 86 Ill. Adm. Code 150.915 — Itemization of Receipts from…
- sec-150-1001 · 86 Ill. Adm. Code 150.1001 — General Information
- sec-150-1101 · 86 Ill. Adm. Code 150.1101 — General Information
- sec-150-1201 · 86 Ill. Adm. Code 150.1201 — General Information
- sec-150-1301 · 86 Ill. Adm. Code 150.1301 — Users' Records
- sec-150-1305 · 86 Ill. Adm. Code 150.1305 — Retailers' Books and Records
- sec-150-1310 · 86 Ill. Adm. Code 150.1310 — Use of Signs to Prove…
- sec-150-1315 · 86 Ill. Adm. Code 150.1315 — Consequence of Not…